| Code | Name | Region |
|---|---|---|
| PLETE | Swiete | 32 |
| PLSWT | Swietochlowice | 24 |
| PLSPR | Swinna Poreba | 12 |
| PLSWI | Swinoujscie | |
| PLSYC | Sycewice | 22 |
| PLSBA | Sucha Beskidzka | 12 |
| PLSUH | Suchedniow | SK |
| PLSCL | Suchlica | 32 |
| PLSUD | Suchy Dwor | 2 |
| PLSUC | Suchy Las | 30 |
| PLSWO | Sulaszewo | |
| PLSEW | Sulechow | 8 |
| PLSLH | Sulechow | 8 |
| PLSCN | Sulecin, Gorzow | 8 |
| PLSLJ | Sulejow | 10 |
| PLSUL | Sulejowek | MZ |
| PLSLI | Sulkowice | MA |
| PLKIE | Sulkowice | MZ |
| PLSZX | Susz | 28 |
| PLSWL | Suwalki | |
| PLSWA | Swadzim | 30 |
| PLSZN | Swarozyn | |
| PLSRZ | Swarzedz | 30 |
| PLSWR | Swarzewo | 22 |
| PLSW9 | Swiba | 30 |
| PLSSK | Stronie Slaskie | 2 |
| PLSTU | Stroze | |
| PLSMN | Strumien | |
| PLSTR | Strykow | |
| PLSYK | Strykowo | 30 |
| PLSYZ | Stryszawa | |
| PLSZB | Strzebielino | |
| PLSGM | Strzegom | |
| PLSG2 | Strzegom-stanowice | 2 |
| PLSOA | Strzegowo-osada | 14 |
| PLKUJ | Strzelce Dolne | 4 |
| PLSTK | Strzelce Krajenskie | LB |
| PLSTO | Strzelce Opolskie | OP |
| PLSCK | Strzelce Wielkie | LD |
| PLSTZ | Strzelin | |
| PLOXC | Strzelno | 4 |
| PLOXA | Strzyzow | 18 |
| PLSTC | Stupiec | |
| PLSPK | Stupsk | 14 |
| PLSBY | Subkowy | 22 |
| PLSTP | Stare Pole | 22 |
| PLSTS | Stargard | |
| PLSAG | Stargard Gubinski | 8 |
| PLSTD | Starogard | |
| PLSTG | Starogard Gdanski |